21 January 2021
Respected Experts, we have filed our GSTR 3B for the m/o Dec-2020. But Table No. 3 & 4 are showing Red. There is some difference in ITC & RCM as per the details below :- 1) ITC on Import : - we have made the payment on 30-11-20, but goods have arrived on 02-12-20. and the difference crosses the 10% variance. And some ITC of quarterly vendors.
2) RCM : we have made the RCM entry in Tile 3 & 4 on Ocean Freight & Local Freight.
We have done all the work of difference. My query is there any problem w.r.t. Red coloured tiles. Someone says that a Notice may be issued.
Also, suggest us on what basis we have to file our GSTR 3B either 2A or 2B?
21 January 2021
There is no issue even if GSTR 3B filed with red coloured tiles.
Notice may be issued if overall variance is material.
Claim ITC as per GSTR-2A.
CAclubindia
